STATE OF KERALA vs HAJI K. HAJI K. KUTTY NAHA & ORS. ETC.

The Supreme Court held that the Kerala Buildings Tax Act, 1961, Section 4, which imposed a tax solely based on floor area without rational classification, violated Article 14 of the Constitution. The Court emphasized that a taxing statute must not only be within legislative competence but also consistent with constitutional provisions, particularly fundamental rights. The High Court's ruling declaring the tax invalid was upheld, as the Act failed to consider relevant factors affecting taxation, leading to discrimination.